2005 Minnesota Statutes

     274.175 Values finalized. 

    The assessments recorded by the county assessor and the 
 county auditor under sections 273.124, subdivision 9; 274.16; 
 274.17; or other law for real and personal property are final on 
 July 1 of the assessment year, except for property added to the 
 assessment rolls under section 272.02, subdivision 38, or 
 deleted because of tax forfeiture pursuant to chapter 281.  No 
 changes in value may be made after July 1 of the assessment 
 year, except for corrections permitted in sections 273.01 and 
 274.01. 

    HIST: 1Sp1989 c 1 art 9 s 30; 1990 c 480 art 7 s 16